What did the Tribunal hold?

The assessee requested withdrawal of the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The Tribunal accepted the request.

The assessee filed an appeal for the assessment year 2013-14. Subsequently, the assessee requested to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for settlement under the Vivad Se Vishwas Scheme.

Minerals Managements Services… vs DCIT | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI BENCH A: NEW DELHI

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

Hearing: 12.03.2021Pronounced: 12.03.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2013-14 is directed against the order of learned CIT(A)-6, New Delhi, dated 27.03.2019.

The learned counsel for the assessee, vide its letter dated 26.02.2021, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the 2 ITA-4791/Del/2019 assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced in the presence of both the sides on conclusion of Virtual Hearing on 12th March, 2021.

MINERALS MANAGEMENTS SERVICES INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 16(2), NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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